Publication - FOI/EIR release

Tax information over the last 5 years for Scottish NHS, Firefighters and Police Pension Schemes

Published: 1 Feb 2019

Information request and response under the Freedom of Information (Scotland) Act 2002.

Published:
1 Feb 2019
Tax information over the last 5 years for Scottish NHS, Firefighters and Police Pension Schemes
FOI reference: FOI/19/00034
Date received: 7 Jan 2019
Date responded: 31 Jan 2019
Information requested

I would be grateful if you could provide information for each scheme regarding the following over the past 5 tax years;
 

  • Number of Personal Savings Statements (Annual Allowance Statements) issued
  • Number of members who completed a scheme pays declaration in each tax year. If held, information regarding the numbers completing voluntary and mandatory scheme pays.
  • Total Amount of Scheme Pays Charges paid by each scheme to HMRC
  • Number of Lifetime Allowance Charges incurred by members in each tax year
  • Total amount of LTA charges paid to HMRC
Response

NHS Pension Schemes

 

Tax Year

Number PSS

Number Voluntary Scheme pays

Number Mandatory Scheme Pays

Total amount of Scheme Pays Charges (£)

Number of LTA Charges

Total amount of LTA Charges (£)

2013/14

2,356

1

31

£336,458.90

25

£639,976.93

2014/15

1,151

0

35

£414,181.90

68

£1,714,217.75

2015/16

2,197

1

11

£143,625.54

106

£2,392,184.43

2016/17

458

186

229

£4,179,281.81

107

£2,786,372.00

2017/18

1,580

166

110

£2,448,929.71

252

£4,896,359.00


Police Pension Schemes

Section 17(1) of FOISA (information not held) requires the Scottish Public Pensions Agency to notify you if it does not have all The information you requested.

The SPPA does not have all the information you have asked for because we only have data from 1 April 2015, as this was when the SPPA took over formal administration of the Police Pension Schemes.
 

Tax Year

Number PSS

Number Voluntary Scheme pays

Number Mandatory Scheme Pays

Total amount of Scheme Pays Charges (£)

Number of LTA Charges

Total amount of LTA Charges (£)

2013/14

*

*

*

*

*

*

2014/15

*

*

*

*

*

*

2015/16

262

0

11

£250,825.77

1

£109,453.00

2016/17

123

6

62

£906,305.31

21

£41,475.36

2017/18

483

4

28

£343,196.21

26

£712,083.00

 Firefighter Pension Schemes

 Section 17(1) of FOISA (information not held) requires the Scottish Public Pensions Agency to notify you if it does not have all the information you requested.

The SPPA does not have all the information you have asked for because we only have data from 1 April 2015, as this was when the SPPA took over formal administration of the Firefighter Pension Schemes.

 

Tax Year

Number PSS

Number Voluntary Scheme pays

Number Mandatory Scheme Pays

Total amount of Scheme Pays Charges (£)

Number of LTA Charges

Total amount of LTA Charges (£)

2013/14

*

*

*

*

*

*

2014/15

*

*

*

*

*

*

2015/16

39

0

2

£22,466.26

3

£124,233.00

2016/17

33

0

5

£179,020.42

1

£145,253.00

2017/18

55

0

5

£35,653.24

4

£165,783.25

About FOI

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Contact

Please quote the FOI reference
Central Enquiry Unit
Email: ceu@gov.scot
Phone: 0300 244 4000

The Scottish Government
St Andrews House
Regent Road
Edinburgh
EH1 3DG